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jing ying huo dong xian jin liu liang liang ge zhong yao xiang mu de tian lie
Author(s): 
Pages: 19-20
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  填列销货退回劳务收入应收票据应付票据应付账款预付账款坏账准备利润表销项税额;
Abstract: <正>一、"销售商品、提供劳务收到的现金"项目本项目主要包括收到"三个会计期间"的现金,即本期销售商品、提供劳务本期收到的现金,前期销售商品、提供劳务本期收到的现金,本期预收下期的账款收到的现金,本期发生销货退回而支付的现金应从销售商品、提供劳务收入款项中扣除。与销售商品、提供劳务有关的经济业务主要涉及利润表中的"营业收入"项目,资产负债表中的"应收账款"、"应收票
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